2023-11-13T17:24:34-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 131740497 WARTBURG HOME OF THE EVANGELICAL LUTHERAN CHURCH WART 9146990800 WARTBURG PLACE MOUNT VERNON NY 10552 DAVID GENTNER PRESIDENT/CEO 9146990800 2023-11-13 1 DAVID GENTNER XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID GENTNER WARTBURG PLACE MOUNT VERNON NY 10552 29323178 0 X WWW.WARTBURG.ORG X 1985 NY MINISTRIES OF HEALING AND HOPE THROUGH COMPREHENSIVE SERVICES THAT NURTURE BODY, AND SPIRIT. 13 13 538 15 0 0 3392041 1785988 22969944 23619385 407131 324475 621662 233797 27390778 25963645 5834 25781 0 0 18520719 19395135 0 0 540038 8312000 8376199 26838553 27797115 552225 -1833470 45670786 43879490 24400149 25004204 21270637 18875286 WARTBURG OFFERS INTEGRATED, COMPREHENSIVE SENIOR CARE SERVICES PROVIDING A WIDE RANGE OF SERVICES TO BOTH RESIDENTS AND PEOPLE IN THEIR HOMES, FROM AWARD-WINNING NURSING HOME CARE TO INPATIENT AND OUTPATIENT REHABILITATION, HOME CARE AND ADULT DAY CARE SERVICES. 0 0 20555747 25781 21910858 THE SKILLED NURSING PROGRAM PROVIDES VARIOUS LEVELS OF LONG TERM CARE BASED ON THE INDIVIDUAL'S NEEDS. IT ALSO INCLUDES SHORT TERM SUB-ACUTE REHABILITATION SERVICES DESIGNED FOR ADULTS WHO ARE RECOVERING FROM INJURY, SURGERY OR DISEASE. THE SKILLED NURSING PROGRAM HAS SERVICED 753 ADULTS PROVIDING APPROXIMATELY 44,635 DAYS OF CARE THROUGHOUT 2022. 968416 0 1074689 THE CERTIFIED HOME HEALTH CARE PROGRAM OFFERS IN-HOME CARE FOR PEOPLE LIVING WITH CHRONIC ILLNESS OR DISABILITIES. PROFESSIONAL SERVICE PLANS ARE DEVELOPED FOR EACH INDIVIDUAL BASED ON THEIR NEEDS IN CONSULTATION WITH THE PATIENT, FAMILY AND PERSONAL PHYSICIAN. THIS PROGRAM ENABLES THE CLIENTS TO REMAIN IN THEIR HOME AND RECEIVE A WIDE RANGE OF SERVICES. 553690 0 633838 THE ORGANIZATION ALSO OFFERS OTHER OUTPATIENT SERVICES AND RESPITE CARE. 22077853 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 71 0 538 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSEPH SESSA 9146990800 WARTBURG PLACE MOUNT VERNON NY 10552 ROBERT RANIERI CHAIR 0.50 3.50 X X 0 0 0 FLOYD V MYERS VICE CHAIR 0.50 3.50 X X 0 0 0 MICHAEL HOLDEN VICE CHAIR 0.50 3.50 X X 0 0 0 THOMAS A ROTH SECRETARY 0.50 3.50 X X 0 0 0 ANDREA ANSORGE BOARD MEMBER 0.50 3.50 X 0 0 0 REV ROBERT BOEHLER BOARD MEMBER 0.50 3.50 X 0 0 0 REV SARAH PAYNE BROWN BOARD MEMBER 0.50 3.50 X 0 0 0 JEANETTE CARLSON BOARD MEMBER, THRU 09/2022 0.50 3.50 X 0 0 0 MAE R CARPENTER BOARD MEMBER 0.50 3.50 X 0 0 0 JULIET GRAHAM BOARD MEMBER 0.50 3.50 X 0 0 0 NANCY HARDY BOARD MEMBER 0.50 3.50 X 0 0 0 EAMON KELLY BOARD MEMBER 0.50 3.50 X 0 0 0 PHILIP ROTHMAN BOARD MEMBER 0.50 3.00 X 0 0 0 JUDY WILLIAMS-DAVIS BOARD MEMBER 0.50 3.50 X 0 0 0 DAVID GENTNER PRESIDENT/CEO 25.00 10.00 X 469722 0 84177 GREGORY POOLE-DAYAN COO 25.00 10.00 X 250512 0 30443 JOSEPH M SESSA CFO 28.00 7.00 X 265994 0 30914 ROBERT B WELSER CIO 32.10 2.90 X 177048 0 31532 DOROTHEA BELL VP HUMAN RESOURCES 23.40 11.60 X 209829 0 27825 AMANSHAH BABWAH BUDGET DIRECTOR 35.00 0.00 X 167384 0 4492 FRANCIS POLCARI MEDICAL DIRECTOR 35.00 0.00 X 147554 0 5203 JAYBEE CEJUDO DIRECTOR, CHAA PATIENT SERVICES 35.00 0.00 X 142642 0 18257 BRIDGET ZIMMERMANN SNF ADMINISTRATOR 35.00 0.00 X 145222 0 48744 ANNAMMA THOMASKUTTY DIRECTOR OF RA & UM 35.00 0.00 X 137651 0 28384 2113558 0 309971 23 0 1 0 MORRISON MANAGEMENT SPECIALIST PO BOX 102289 ATLANTA GA 30368 FOOD SERVICE COMPANY 1238635 US SECURITY ASSOCIATES INC PO BOX 931703 ATLANTA GA 31193 SECURITY SERVICES 496542 PHARMSCRIPT LLC 150 PIERCE STREET SOMERSET NJ 08873 PHARMACY SERVICES 463116 ARCHITECTURE ENGINEERING PLANNING 225 WOODCLIFF DRIVE SUITE 200 FAIRPORT NY 14450 ARCHITECTURE SERVICES 350686 LTC ALLY 100 BOULEVARD OF THE AMERICAS LAKEWOOD NJ 08701 BILLING SERVICES 197370 10 97857 1399475 67497 221159 1785988 MEDICARE 623000 12984626 12984626 MEDICAID 623000 7626450 7626450 PRIVATE PAY AND OTHER PATIENT REV 623000 1993199 1993199 MEDICAID VAP & UNIV. SETTLEMENT 623000 1015110 1015110 23619385 242134 242134 9000 3879 5121 5121 5121 3344804 3262463 82341 82341 82341 20114 97857 93191 -73077 -73077 PURCHASE SERVICE AGREEMENT 900099 300346 300346 VENDING MACHINE COMMISSIONS 900099 1407 1407 301753 25963645 23619385 0 558272 25781 25781 1569747 1290451 261075 18221 12650468 10399646 2103985 146837 1177202 1036462 104885 35855 2034133 1800585 168479 65069 1963585 1727497 176712 59376 106155 106155 195407 195407 121775 121775 13996 13996 1116953 784460 320041 12452 132162 11370 120792 1159374 1126576 32798 34262 34262 971029 751951 219078 26643 25117 1526 6100 1025 4390 685 241304 241304 1322221 1322221 515491 515491 PURCHASED & CONTRACTED 1017989 910746 107243 PRESCRIPTION DRUGS 407833 407833 NYS CASH RECEIPT ASSMNT 349959 349959 BAD DEBT EXPENSE 207531 24996 182535 430015 336351 79973 13691 27797115 22077853 5179224 540038 4750 5150 158439 157910 2822716 3024225 6089498 6253471 411171 229648 68285759 42188400 26523092 26097359 5781144 3219385 443951 333588 3436025 4558754 45670786 43879490 6549634 5863848 202534 202534 128782 103986 2157049 2212942 15362150 16620894 24400149 25004204 X 20517650 18202612 752987 672674 21270637 18875286 45670786 43879490 X -1833470 -451518 -110363 X X 0 1 X 1 0 X 1280053 1985784 4655615 3392041 1785988 13099481 37235731 36815309 26447123 22969944 23619385 147087492 38515784 38801093 31102738 26361985 25405373 160186973 28416 38940 44393 56485 168234 0 28416 38940 44393 56485 168234 160018739 239891 255594 209113 332376 251134 1288108 239891 255594 209113 332376 251134 1288108 588777 644065 620644 650561 301753 2805800 39344452 39700752 31932495 27344922 25958260 164280881 0.97410 0.97460 0.00780 0.00730 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 7,794. 2019 AMOUNT: $ 1,296. 2020 AMOUNT: $ 30,830. 2021 AMOUNT: $ 16,559. PURCHASED SERVICES AGREEMENT - 2018 AMOUNT: $ 550,567. 2019 AMOUNT: $ 607,218. 2020 AMOUNT: $ 579,766. 2021 AMOUNT: $ 632,853. 2022 AMOUNT: $ 300,346. VENDOR DISCOUNTS - 2018 AMOUNT: $ 6,378. VENDING MACHINE COMMISSIONS - 2019 AMOUNT: $ 10,476. 2020 AMOUNT: $ 3,128. 2021 AMOUNT: $ 1,149. 2022 AMOUNT: $ 1,407. FLU SHOTS - 2018 AMOUNT: $ 8,336. 2019 AMOUNT: $ 9,275. 2020 AMOUNT: $ 4,900. COLUMBARIUM - 2018 AMOUNT: $ 1,500. MISCELLANEOUS - 2018 AMOUNT: $ 4,277. 2019 AMOUNT: $ 175. OPTUM ADVANTAGE INCENTIVE - 2018 AMOUNT: $ 8,075. 2019 AMOUNT: $ 14,355. 2020 AMOUNT: $ 1,800. YOGA REVENUE - 2018 AMOUNT: $ 1,850. 2019 AMOUNT: $ 1,270. 2020 AMOUNT: $ 220. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 13996 13996 0 PART II-B, LINE 1: AMOUNTS REPORTED ON LINE 1I REPRESENTS THE PORTION OF MEMBERSHIP DUES PAID BY THE ORGANIZATION TO PROFESSIONAL ASSOCIATIONS AND SIMILAR ORGANIZATIONS ATTRIBUTABLE TO LOBBYING ACTIVITIES. 0 1 X 440324 -106794 333530 401863 38461 440324 371032 30831 401863 316793 54239 371032 353497 -36704 316793 0.00000 0.48140 0.51860 1 0 99675 99675 54154581 30402805 23751776 9217366 8820454 396912 4814137 2965141 1848996 26097359 DUE FROM AFFILIATED ORGANIZATIONS 2790640 INSURANCE RECOVERY 1413000 DEPOSITS 73399 DUE FROM THIRD PARTY PAYORS 281715 4558754 DUE TO THIRD PARTY PAYORS 2201042 DUE TO AFFILIATED ORGANIZATIONS 13006852 PROFESSIONAL AND SIMILAR LIABILITIES 1413000 16620894 X 25291303 -451518 97070 -354448 25645751 317894 317894 25963645 27686654 97070 97070 27589584 207531 207531 27797115 PART IV, LINE 2B: RESIDENTS' FUNDS ARE HELD BY THE HOME ON BEHALF OF THE RESIDENTS. SUCH FUNDS REPRESENT ALLOWANCES RECEIVED BY RESIDENTS AS WELL AS OTHER RESIDENTS' FUNDS DEPOSITED WITH THE HOME FOR SAFEKEEPING. THESE FUNDS ARE DISBURSED BY THE HOME AT THE REQUEST OF, OR ON BEHALF OF, RESIDENTS FOR THEIR PERSONAL USE. PART V, LINE 4: THE HOME IS NAMED AS BENEFICIARY IN ONE PERPETUAL TRUST. THE ASSETS OF THIS TRUST ARE HELD BY OTHERS IN PERPETUITY AND THE TRUST INCOME IS MADE AVAILABLE TO THE HOME. ANNUAL DISTRIBUTIONS FROM THE TRUSTS ARE TO BE USED TO SUPPORT THE OPERATIONS OF THE HOME. THE HOME IS ALSO NAMED AS A 3% INCOME BENEFICIARY AS WELL AS A 12.5% REMAINDER INTEREST IN A CHARITABLE REMAINDER TRUST. QUARTERLY INCOME DISTRIBUTIONS FROM THE TRUST ARE TO BE USED TO SUPPORT THE OPERATIONS OF THE HOME. THE HOME IS THE BENEFICIARY OF A NUMBER OF CHARITABLE REMAINDER ANNUITY TRUSTS HELD BY THE EVANGELICAL LUTHERAN CHURCH OF AMERICA. DURING THE LIFETIME OF THE DONORS, THE TRUSTEE SHALL PAY TO THE DONORS AN ANNUITY EQUAL TO 6.2% - 8.1% OF THE ORIGINAL CONTRIBUTION, ACCORDING TO THEIR GIFT ANNUITY AGREEMENT. UPON THE DONOR'S DEATH, THE TRUST WILL DISTRIBUTE TO THE HOME ALL OF THE THEN REMAINING PRINCIPAL AND INCOME OF THE TRUST. PART X, LINE 2: THE HOME RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE HOME HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE HOME IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII, LINE 8B 3,879. FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LINE 9B 93,191. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF BAD DEBT EXPENSE TO PART IX, LINE 24 207,531. CHANGE IN VALUE OF BENEFICIAL TRUSTS HELD BY THIRD PARTIES 106,794. CHANGE IN VALUE OF ASSETS OF POOLED INCOME FUND 3,569. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII, LINE 8B 3,879. FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LINE 9B 93,191. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF BAD DEBT EXPENSE TO PART IX, LINE 24 207,531. JAZZ IN JUNE 111086 91898 19188 2441 11472 34510 16162 4794 ANNUAL FESTIVAL 6885 5959 926 751 6530 4132 5475 6924 117971 97857 20114 3192 18002 38642 21637 11718 93191 -73077 X 1 1 X X X X 0 0 0 0 0 0 0 1 0 DAVID GENTNER PRESIDENT/CEO 432416 0 15000 0 22306 0 4743 0 79434 0 553899 0 0 0 JOSEPH M SESSA CFO 262286 0 0 0 3708 0 2738 0 28176 0 296908 0 0 0 GREGORY POOLE-DAYAN COO 241340 0 0 0 9172 0 2445 0 27998 0 280955 0 0 0 DOROTHEA BELL VP HUMAN RESOURCES 190882 0 0 0 18947 0 2123 0 25702 0 237654 0 0 0 ROBERT B WELSER CIO 174556 0 0 0 2492 0 1796 0 29736 0 208580 0 0 0 BRIDGET ZIMMERMANN SNF ADMINISTRATOR 145008 0 0 0 214 0 1508 0 47236 0 193966 0 0 0 AMANSHAH BABWAH BUDGET DIRECTOR 166328 0 0 0 1056 0 1672 0 2820 0 171876 0 0 0 ANNAMMA THOMASKUTTY DIRECTOR OF RA & UM 136383 0 0 0 1268 0 1396 0 26988 0 166035 0 0 0 JAYBEE CEJUDO DIRECTOR, CHAA PATIENT SERVICES 141862 0 0 0 780 0 1463 0 16794 0 160899 0 0 0 FRANCIS POLCARI MEDICAL DIRECTOR 146070 0 0 0 1484 0 1489 0 3714 0 152757 0 0 0 PART I, LINE 1A DAVID GENTNER RECEIVED A HOUSING ALLOWANCE OF $30,000, WHICH IS REPORTED IN SCHEDULE J, PART II, COLUMN (D). THIS IS TREATED AS NONTAXABLE COMPENSATION. PART I, LINE 7 INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A DISCRETIONARY BONUS DURING CALENDAR YEAR 2021, WHICH WAS INCLUDED IN COLUMN B(II) HEREIN AND IN THEIR 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS WARTBURG MT. VERNON INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE CORPORATION SHALL BE ELECTED BY THE MEMBER AT THE ANNUAL MEETING OF THE MEMBER. IN ADDITION, VACANCIES OCCURRING ON THE BOARD OF DIRECTORS OF THE CORPORATION, FOR ANY REASON, MAY ONLY BE FILLED BY THE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B ACTION BY THE VOTE OF AT LEAST TWO-THIRDS OF THE ENTIRE BOARD OF DIRECTORS OF THE CORPORATION AND BY THE CONCURRING VOTE OF TWO-THIRDS OF THE ENTIRE BOARD OF DIRECTORS OF THE MEMBER AT THEIR ANNUAL MEETING, REGULAR MEETING OR SPECIAL MEETING HELD UPON NOTICE OF THE PROPOSED ACTION SHALL BE REQUIRED FOR: - AMENDMENT OF THE CERTIFICATE OF INCORPORATION OF THE CORPORATION - AMENDMENT OF THE BY-LAWS OF THE CORPORATION - THE SALE, LEASE, EXCHANGE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION - MERGER OR CONSOLIDATION OF THE CORPORATION IN ACCORDANCE WITH ARTICLE IX OF THE NOT-FOR-PROFIT CORPORATION LAW - NON-JUDICIAL DISSOLUTION OF THE CORPORATION IN ACCORDANCE WITH ARTICLE X OF THE NOT-FOR-PROFIT CORPORATION LAW - AUTHORIZATION FOR AMENDMENT OF THESE BY-LAWS TO PROVIDE THAT THE QUORUM OR VOTING REQUIREMENT FOR THE TRANSACTION OF ANY ITEM OF BUSINESS BE GREATER THAN THAT WHICH IS REQUIRED BY THE NOT-FOR-PROFIT CORPORATION LAW FORM 990, PART VI, SECTION B, LINE 11B WARTBURG HOME OF THE EVANGELICAL LUTHERAN CHURCH HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY TO ENSURE A UNIFORM POLICY EXISTS FOR COVERED PERSONS AND THAT EFFECTIVE COMMUNICATION AND DECISION MAKING COURSE REGARDING POTENTIAL CONFLICTS OF INTEREST. COVERED PERSONS, AS DEFINED BY THE POLICY, REFERS TO DIRECTORS AND OFFICERS OF THE ORGANIZATION, AS WELL AS EMPLOYEES, CONSULTANTS AND OTHER PERSONS WHO MAY BE IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION'S AFFAIRS. ANNUALLY, COVERED PERSONS ARE REQUIRED TO COMPLETE A FORM " QUESTIONNAIRE CONCERNING FINANCIAL INTERESTS AND AFFIRMATION RE: CONFLICT OF INTEREST POLICY". POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD OF DIRECTORS OR AN APPROPRIATE COMMITTEE OF THE BOARD. PERSONS IDENTIFIED WITH A CONFLICT MAY BE EXCLUDED FROM VOTING ON/MAKING A DECISION REGARDING A TRANSACTION/ARRANGEMENT WHICH CREATES THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE WARTBURG ALIGNS ITS COMPENSATION PHILOSOPHY WITH THE OVERALL MISSION AND BUSINESS STRATEGY OF THE ORGANIZATION. EMPLOYEES ARE COMPENSATED FAIRLY WITHOUT REGARD TO AGE, SEX, RACE, COLOR, RELIGION, CREED, NATIONAL ORIGIN, DISABILITY (INCLUDING PREGNANCY DISABILITY), VETERAN OR MILITARY STATUS, MARITAL STATUS, SEXUAL ORIENTATION, CITIZENSHIP STATUS, IN ACCORDANCE WITH ALL APPLICABLE LAWS AND REGULATIONS, AND AS OUTLINED IN HUMAN RESOURCE POLICY. THE COMPENSATION PHILOSOPHY IS DESIGNED TO PROVIDE COMPETITIVE COMPENSATION POSITIONING COMPARED TO PEER GROUPS/OTHER HEALTHCARE ORGANIZATIONS SIMILAR IN SIZE AND PROGRAM OFFERING. IT CONSIDERS EXTERNAL MARKET DATA AGAINST INTERNAL STRUCTURE, RECOGNIZES THE UNIQUE RELATIVE VALUE OF EACH FUNCTION, REWARDS, INDIVIDUAL PERFORMANCE, WHILE BEING FINANCIALLY SUSTAINABLE OVER TIME. IT IS REVIEWED ON AN AS NEEDED BASIS BY WARTBURG'S PERSONNEL & COMPENSATION COMMITTEE OF THE BOARD AND IS SUBJECT TO SUCH BUDGETARY CONSIDERATIONS AS BUSINESS CONDITIONS MAY CREATE. THE WARTBURG HAS ENGAGED THE SERVICES OF ASTRON SOLUTIONS, A NATIONAL EMPLOYEE COMPENSATION AND BENEFITS FIRM, TO REVIEW EXECUTIVE AND SENIOR MANAGEMENT COMPENSATION. DATA USED IN DETERMINING MARKET MID RANGE IS DERIVED FROM REPORTS ISSUED BY ASTRON USING REPUTABLE TOP-TIER SURVEY HOUSES AS WELL AS LOCAL, INDUSTRY, AND ASSOCIATION SPECIFIC SOURCES. WORLD AT WORK STANDARDS ARE FOLLOWED IN THE SELECTION AND USE OF THE COMPENSATION SURVEYS TO ASSURE RELIABILITY AND VALIDITY OF DATA SOURCES. IN ADDITION, MARKET DATA IS MATCHED AGAINST JOB CONTENT AND DESCRIPTIONS, NOT JOB TITLES, AND BY THE USE OF WARTBURG'S JOB FACTOR ANALYSIS TOOL. EXEMPTION DECISIONS ARE MADE IN ACCORDANCE WITH FAIR LABOR STANDARD ACT REQUIREMENTS. IT IS OUR ORGANIZATION'S DESIRE TO PAY A COMPETITIVE BASE SALARY ALIGNED TO MARKET VALUE AND TO OFFER A COMPENSATION PACKAGE WHICH INTEGRATES OTHER TOTAL COMPENSATION OFFERINGS SUCH AS PAID TIME OFF, HEALTH COVERAGE, TUITION REIMBURSEMENT, ETC. "COMPETITIVE" IS DEFINED AS MARKET 50TH PERCENTILE. MARKET PARITY/MID RANGE DECISIONS ARE BASED ON FACTORS SUCH AS EDUCATION, SUBJECT EXPERTISE, LEVEL OF PERFORMANCE, AS WELL AS LEVEL OF STRATEGIC IMPACT/VALUE TO THE LONG-TERM GOALS OF THE ORGANIZATION. AS BUSINESS CONDITIONS WARRANT AND BASED ON THE STRATEGIC NEEDS OF THE ORGANIZATION, WITH BOARD APPROVAL, AN EMPLOYEE'S BASE SALARY MAY BE SUPPLEMENTED WITH INCENTIVE-BASED PAY AND/OR OTHER TOTAL COMPENSATION ARRANGEMENTS. APPROVAL OF COMPENSATION IS DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS IS UNDERTAKEN ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL TRUSTS HELD BY THIRD PARTIES -106,794. CHANGE IN ASSETS OF POOLED INCOME FUND -3,569. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. WARTBURG SENIOR HOUSING INC WARTBURG PLACE MT VERNON NY 10552 134043128 OPERATE AN ASSISTED LIVING FACILITY NY 501(C)(3) LINE 10 WARTBURG MT VERNON INC 0 WARTBURG MT VERNON INC WARTBURG PLACE MT VERNON NY 10552 133621265 SUPPORT SERVICES FOR THE WARTBURG ENTITIES NY 501(C)(3) LINE 12B, II N/A 0 WARTBURG RESIDENTIAL COMMUNITY INC WARTBURG PLACE MT VERNON NY 10552 133695648 LOW INCOME HOUSING NY 501(C)(3) LINE 10 WARTBURG MT VERNON INC 0 WARTBURG FOUNDATION WARTBURG PLACE MT VERNON NY 10552 133621266 SUPPORT THE WARTBURG ENTITIES NY 501(C)(3) LINE 7 WARTBURG HOME OF THE EVANGELICAL LUTHERN CHURCH 1 LOHMAN VILLAGE HOUSING DEVELOPMENT FUND CORPORATION WARTBURG PLACE MT VERNON NY 10552 383994147 OPERATE APARTMENT FACILITY FOR THE ELDERLY NY 501(C)(4) WARTBURG RESIDENTIAL COMMUNITY 0 WARTBURG MANAGEMENT SERVICES WARTBURG PLACE MT VERNON NY 10552 811903312 PROVIDE MANAGEMENT AND ADMIN SERVICES TO ADULT CARE FACILITIES NY 501(C)(3) LINE 12B, II WARTBURG MT VERNON INC 0 WARTBURG REALTY INC WARTBURG PLACE MT VERNON NY 10552 874772633 OPERATE APARTMENT FACILITY FOR THE ELDERLY NY 501(C)(3) LINE 10 WARTBURG MT VERNON INC 0 FRIEDRICHS SUPPORTIVE HOUSING LLC WARTBURG PLACE MT VERNON NY 10522 453530097 APARTMENT COMPLEX FOR LOW-INCOME SENIORS NY FRIEDRICHS HOUSING MM INC RELATED 0 0 FRIEDRICHS HOUSING MM INC WARTBURG PLACE MT VERNON NY 10552 453539822 MANAGING MEMBER OF THE FRIEDRICHS SUPPORTIVE HOUSING LLC NY THE WARTBURG RESIDENTIAL COMMUNITY C 0 WARTBURG FRIEDRICHS HOUSING DEVELOPMENT FUND WARTBURG PLACE MT VERNON NY 10552 454205282 DEVELOP A NONPROFIT HOUSING PROJECT FOR PERSONS OF LOW INCOME NY THE WARTBURG RESIDENTIAL COMMUNITY C 0 WARTBURG MLTC WARTBURG PLACE MT VERNON NY 10552 464047295 PERFORM STUDIES, SURVEYS AND PLANNING FOR DEVELOPMENT OF MANGED LT CARE NY WARTBURG MT VERNON INC C 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 WARTBURG FOUNDATION C 1399475 COST WARTBURG FOUNDATION L 144101 COST